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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 73526 - 73550 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199943022 | 1362.00-00 | Election by Small Business Corporation | 10/29/1999 |
| 199943021 | 9999.98-00 | Not Able to Identify Under Present List | 10/29/1999 |
| 199943020 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 10/29/1999 |
| 199943020 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 10/29/1999 |
| 199943019 | 9100.18-00 | Section 927; FSC Election | 10/29/1999 |
| 199943018 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 10/29/1999 |
| 199943018 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 10/29/1999 |
| 199943017 | 1362.02-03 | Passive Investment Income | 10/29/1999 |
| 199943016 | 1362.01-03 | Late Elections | 10/29/1999 |
| 199943015 | 1362.00-00 | Election by Small Business Corporation | 10/29/1999 |
| 199943014 | 1362.00-00 | Election by Small Business Corporation | 10/29/1999 |
| 199943013 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/29/1999 |
| 199943012 | 1362.01-03 | Late Elections | 10/29/1999 |
| 199943011 | 1362.00-00 | Election by Small Business Corporation | 10/29/1999 |
| 199943010 | 1362.02-03 | Passive Investment Income | 10/29/1999 |
| 199943009 | 1362.01-03 | Late Elections | 10/29/1999 |
| 199943008 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 10/29/1999 |
| 199943008 | 83.13-00 | Rabbi Trusts | 10/29/1999 |
| 199943007 | 752.00-00 | Treatment of Certain Liabilities | 10/29/1999 |
| 199943006 | 752.00-00 | Treatment of Certain Liabilities | 10/29/1999 |
| 199943005 | 752.00-00 | Treatment of Certain Liabilities | 10/29/1999 |
| 199943004 | 75.04.06-00 | SUMMONSES: Def. to compliance:Other | 10/29/1999 |
| 199943003 | 2031.00-00 | Definition | 10/29/1999 |
| 199943002 | 130.00-00 | Certain Personal Injury Liability Assignments | 10/29/1999 |
| 199943001 | 9999.98-00 | Not Able to Identify Under Present List | 10/29/1999 |
